Before issuing a show cause notice, the officer may communicate the tax, interest and penalty ascertained through Form DRC-01A under Rule 142(1A). You can pay fully or partly, or file submissions in Part B of the form.
GST, Chhattisgarh
What this notice means
A DRC-01A reply can narrow or end the dispute before a formal show cause notice. Payments made at this stage generally carry lower penalty consequences.
Common reasons it is issued
- Discrepancies not resolved at ASMT-10 stage
- Audit findings
- Data analytics (e.g. 2A vs 3B, e-way bill vs returns)
Time limit to respond
Within the date given in the intimation. Payment within the prescribed time can reduce or avoid penalty, depending on the provision invoked.
Documents to keep ready
- DRC-01A intimation
- Returns, reconciliations and books
- Evidence on each point
How we handle it
- Evaluate each point and quantify accepted liability
- Pay accepted amounts through DRC-03 and intimate in DRC-01A Part B
- File submissions on disputed points
- Prepare for the show cause notice stage if issued
Points to note
- Reply even if you disagree. Silence weakens your later case
- Keep proof of payment and submissions
What usually comes next
- Show Cause Notice u/s 73 / 74 / 74AThe show cause notice that may follow
- ASMT-10 Scrutiny NoticeScrutiny of returns
Frequently asked questions
Is DRC-01A mandatory before an SCN?
After the 2024 amendment to Rule 142(1A), issuing DRC-01A is discretionary. Where issued, it should be answered.
Official sources
- GST portalgst.gov.inView notices, file replies and first appeals
- CBIC – GSTcbic-gst.gov.inCGST Act, rules, notifications and circulars
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.